Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Receipts from Indian customers for services provided outside India are not taxable u/s 9(1)(vi) of the Income Tax Act, 1961 read with Article 12 of the India-Singapore DTAA. Section 90 enables India to bring a tax treaty into force, and domestic law amendments cannot override treaty provisions. Treaty provisions supersede, and the assessee can opt for the more beneficial scheme u/s 90(2). Explanations inserted in Section 9 cannot override DTAA provisions. The transaction does not involve transfer or conferment of a right over a patent, invention or process. Customers availing services are not vested with a right over intellectual property or equipment. The word "process" in Section 9 must be construed ejusdem generis, referring to intellectual properties. Consideration is not taxable as royalty under Article 12 of the DTAA.
Receipts from Indian customers for services provided outside India are not taxable u/s 9(1)(vi) of the Income Tax Act, 1961 read with Article 12 of the India-Singapore DTAA. Section 90 enables India to bring a tax treaty into force, and domestic law amendments cannot override treaty provisions. Treaty provisions supersede, and the assessee can opt for the more beneficial scheme u/s 90(2). Explanations inserted in Section 9 cannot override DTAA provisions. The transaction does not involve transfer or conferment of a right over a patent, invention or process. Customers availing services are not vested with a right over intellectual property or equipment. The word "process" in Section 9 must be construed ejusdem generis, referring to intellectual properties. Consideration is not taxable as royalty under Article 12 of the DTAA.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
